First-tier Tribunal (Tax)

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Website of the Tax Chamber of the First-tier Tribunal which hears appeals against decisions relating to tax made by Her Majesty's Revenue and Customs (HMRC). Taxes covered include income tax, corporation tax, national insurance contributions, VAT, custom duties, excise duties and landfill tax. The website explains the role and organisation of the Tribunal and gives guidance on making an appeal including providing the appropriate forms to download. Tribunal decisions can be downloaded from the site in full text back to 2002. Decisions back to April 2003 can be searched by subject, date, claimant or judge. Legislation, rules and practice directions are also given along with a page of related web links.

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